0125 Publ 1304 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p1304.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Statistics of Income

Individual Income Tax Returns

w w w . i r s . g o v / s t a t i s t i c s

Publication 1304 (Rev. 1-2025) Catalogue Number 63338H Department of the Treasury Internal Revenue Service www.irs.gov

Dr. Mark Xu Deputy Chief Data and Analytics Officer—Statistics Director, Statistics of Income Division (SOI)

Publication 1304 (Rev. 1–2025)

This report contains data on sources of income, adjusted gross income, exemptions, deductions, taxable income, income tax, modified income tax, tax credits, self-employment tax, and tax payments. Classifications are by tax status, size of adjusted gross income, marital status, type of tax computation, and age.

The Statistics of Income Division (SOI) also makes this report and the results of its other studies available on the internet. You can access these products by visiting SOI’s internet site at http://www.irs.gov/statistics. Most of the tables included in this publication are available there in Microsoft Excel format.

For questions about this publication or other SOI products and services, contact SOI’s Statistical Information Services (SIS) staff who provide data, statistical analysis, and information in response to requests from customers. In addition, they provide data referral services, act as liaisons between requesters and IRS analysts on technical questions, and answer questions on the availability of SOI data. The SIS staff can be reached by e-mail at sis@irs.gov.

Suggested Citation

Statistics of Income—2022 Individual Income Tax Returns Internal Revenue Service Washington, D.C.

Contents

Section 1 Page Introduction and Changes in Law

Table A...........................................................................................................................................................6 Requirements for Filing ...............................................................................................................................20 Changes in Law, Inflationary Adjustments, or Administrative Procedures................................................. 21

Section 2

Individual Income Tax Returns, 2022..........................................................................................................23

Section 3

Individual Income Tax Rates, 2022 ..............................................................................................................31

Section 4

Individual Income Tax Shares, 2022 ............................................................................................................43

Section 5

Basic Tables

Part 1—Returns Filed and Sources of Income.............................................................................................50 Part 2—Itemized Deductions.................................................................................................................... 145 Part 3—Tax Computations......................................................................................................................... 219 Part 4—Tax Shares ....................................................................................................................................296

Section 6

Explanation of Terms................................................................................................................................... 310

Section 7

Description of the Sample

Domain of Study........................................................................................................................................340 Sample Design and Selection.....................................................................................................................340 Data Capture and Cleaning........................................................................................................................340 Method of Estimation................................................................................................................................. 341 Sampling Variability and Confidence Intervals......................................................................................... 341 Table Presentation ...................................................................................................................................... 341 Table C ....................................................................................................................................................... 342

Section 8

2022 Forms and Instructions.......................................................................................................................343

Section 9

Index.............................................................................................................................................................. 415

iii

Section 1

Introduction This report contains complete individual income tax data for Tax Year (TY) 2022. The statistics are based on a stratified probability sample of individual income tax returns, selected before audit, which represents a population of 161.3 million U.S. Individual Income Tax Returns (Forms 1040 and 1040SR), including electronic returns, filed for TY 2022.

Table A presents selected income and tax items for TYs 2018 through 2022 as they appear on the forms and provides the percentage change between 2021 and 2022 for each item. When comparing income and tax items for different years, it is important to consider any tax law changes that affect the data. The tax law changes are explained later in this section. To assist with year-to-year comparisons, Table A includes the items in current dollars and constant 1990 dollars, as adjusted by the U.S. Department of Labor’s Consumer Price Index for All Urban Consumers.

For TY 2022, the number of individual income tax returns filed rose by 0.5 million, or 0.3%. Adjusted gross income (AGI) rose 0.3% from 2021 to 2022. This increase in AGI was reflected by increases in some components of income that included: taxable interest (29.0%); salaries and wages (7.9%); taxable income from Individual Retirement Arrangement (IRA) distributions (7.2%); ordinary dividends (6.6%); and taxable income from pensions and annuities (6.3%). Two

significant components of AGI that showed decreases were net capital gains (38.9%) and business or profession net income less loss (0.3%). Taxable income decreased by 0.5% to $11.7 trillion for 2022. Similarly, income tax after credits decreased by 5.1% to $2.1 trillion, and the total tax liability decreased by 5.4% to $2.3 trillion.

This report is divided into nine sections. The remainder of this section (Section 1) explains the requirements for filing and changes in the law for 2022. Section 2 offers a brief analysis of the data, and Section 3 discusses tax rates and computation of total income tax. Section 4 discusses tax shares of AGI and total income tax and is followed by tables of detailed aggregate statistics on individual tax returns (Section 5). Section 6 provides explanations of the terms used in the tables. Section 7 describes the sample of individual income tax returns upon which the statistics are based. Key individual income tax forms appear in Section 8, and the report ends with a subject index (Section 9).

Michael Parisi is responsible for the text and production of this publication. This report was prepared under the direction of Michael Strudler, Technical Project Manager, Individual and Tax-Exempt Branch, and Victoria Bryant, Chief, Individual and Tax-Exempt Branch.

Introduction and Changes

in Law

5

Individual Income Tax Returns 2022 Introduction and Changes in Law

Table A. All Individual Income Tax Returns: Selected Income and Tax Items in Current and Constant 1990 Dollars, Tax Years 2018–2022

[All figures are estimates based on samples—money amounts are in thousands of dollars]

6

Introduction and Changes in Law Individual Income Tax Returns 2022

Table A. All Individual Income Tax Returns: Selected Income and Tax Items in Current and Constant 1990 Dollars, Tax Years 2018–2022—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

7

Individual Income Tax Returns 2022 Introduction and Changes in Law

Table A. All Individual Income Tax Returns: Selected Income and Tax Items in Current and Constant 1990 Dollars, Tax Years 2018–2022—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

8

Introduction and Changes in Law Individual Income Tax Returns 2022

Table A. All Individual Income Tax Returns: Selected Income and Tax Items in Current and Constant 1990 Dollars, Tax Years 2018–2022—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

9

Individual Income Tax Returns 2022 Introduction and Changes in Law

Table A. All Individual Income Tax Returns: Selected Income and Tax Items in Current and Constant 1990 Dollars, Tax Years 2018–2022—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

10

Introduction and Changes in Law Individual Income Tax Returns 2022

Table A. All Individual Income Tax Returns: Selected Income and Tax Items in Current and Constant 1990 Dollars, Tax Years 2018–2022—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

11

Individual Income Tax Returns 2022 Introduction and Changes in Law

Table A. All Individual Income Tax Returns: Selected Income and Tax Items in Current and Constant 1990 Dollars, Tax Years 2018–2022—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

Footnotes at end of table.

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Introduction and Changes in Law Individual Income Tax Returns 2022

Table A. All Individual Income Tax Returns: Selected Income and Tax Items in Current and Constant 1990 Dollars, Tax Years 2018–2022—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

13

Individual Income Tax Returns 2022 Introduction and Changes in Law

Table A. All Individual Income Tax Returns: Selected Income and Tax Items in Current and Constant 1990 Dollars, Tax Years 2018–2022—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

14

Introduction and Changes in Law Individual Income Tax Returns 2022

Table A. All Individual Income Tax Returns: Selected Income and Tax Items in Current and Constant 1990 Dollars, Tax Years 2018–2022—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

15

Individual Income Tax Returns 2022 Introduction and Changes in Law

Table A. All Individual Income Tax Returns: Selected Income and Tax Items in Current and Constant 1990 Dollars, Tax Years 2018–2022—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

16

Introduction and Changes in Law Individual Income Tax Returns 2022

Table A. All Individual Income Tax Returns: Selected Income and Tax Items in Current and Constant 1990 Dollars, Tax Years 2018–2022—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

17

Individual Income Tax Returns 2022 Introduction and Changes in Law

Table A. All Individual Income Tax Returns: Selected Income and Tax Items in Current and Constant 1990 Dollars, Tax Years 2018–2022—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

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Introduction and Changes in Law Individual Income Tax Returns 2022

Table A. All Individual Income Tax Returns: Selected Income and Tax Items in Current and Constant 1990 Dollars, Tax Years 2018–2022—Continued

[All figures are estimates based on samples—money amounts are in thousands of dollars]

N/A—Not applicable.

• Estimate should be used with caution because of the small number of sample returns on which it is based.

[1] All items correspond to the Form 1040 line items. Therefore, some may differ from the SOI items shown in the Basic Tables in Section 5.

[2] Data from prior-year returns.

[3] Percentage not computed.

[4] Prior to Tax Year 2022, included in the line for salaries and wages on Form 1040.

[5] Not included in total income.

[6] Prior to Tax Year 2021, included in the line for other income less loss on Form 1040. Items with no data for Tax Year 2021 were included in the line for other income less loss on Form 1040.

[7] Data deleted to prevent disclosure of certain taxpayer information.

[8] The total number of returns does not include the returns filed by individuals to only receive the economic stimulus.

[9] Prior to Tax Year 2021, included in the line for other adjustments on Form 1040, Schedule 1.

[10] Prior to Tax Year 2021, included in the line for other credits on Form 1040, Schedule 3.

[11] Prior to Tax Year 2021, included in the line for other taxes on Form 1040, Schedule 2.

[12] Total tax liability includes the values for "other taxes" not tabulated here.

[13] The data for 2002 cover only the health coverage credit for insurance premiums paid in December 2002.

[14] Inflation-adjusted data were calculated using the consumer price index from the Bureau of Labor Statistics; based on 1990 = 100 when 1990 CPI-U = 130.7; 2022 CPI-U = 292.655; 2021 CPI-U = 270.970; 2020 CPI-U = 258.811; 2019 CPI-U = 255.657; 2018 CPI-U = 251.107. SOURCE: IRS, Statistics of Income Division, Publication 1304, October 2024.

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Individual Income Tax Returns 2022 Introduction and Changes in Law

Requirements for Filing The filing requirements for TY 2022 were based on gross income, marital status, age, and, to a lesser extent, dependency and blindness. Gross income comprised all income received in the form of money, goods, property, and services that was not expressly exempt from tax, including any income from sources outside the United States or from the sale of a taxpayer’s main home (even if the taxpayer could have excluded part or all of it). Generally, a citizen or resident of the United States was required to file a tax return if gross income for the year was at least as much as the amount shown for the appropriate filing status in Figure 1. Figure 2 shows the filing requirements for taxpayers who could be claimed as a dependent by another person (such as a parent).

In addition to the general filing requirements, an individual was obligated to file a return for TY 2022 if the person did any of the following for TY 2022:

1. Was liable for any of the following taxes:

a. Alternative minimum tax (AMT);

b. Additional tax on a qualified plan, including an

IRA or other tax-favored account (unless only filing

because the taxpayer owed this tax; then the taxpayer could have filed only Form 5329, Additional Taxes on Qualified Plans (including IRAs) and Other TaxFavored Accounts);

c. Household employment taxes (unless only filing

because the taxpayer owed this tax; then the taxpayer could have filed only Schedule H, Household Employment Taxes);

d. Social Security or Medicare tax on unreported tip

income;

e. Uncollected Social Security, Medicare, or Railroad

Retirement tax on reported tip income or group-term life insurance and additional taxes on health savings accounts (HSAs); or

f. Tax from the recapture of various credits, including

investment credits, low-income housing credits, or the first-time homebuyer credit.

2. Received distributions from an HSA, Archer medical savings account (MSA), or Medicare Advantage MSA plan.

Introduction and Changes in Law Individual Income Tax Returns 2022

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Individual Income Tax Returns 2022 Introduction and Changes in Law

Terms, provides more detailed explanations and definitions of the terms used in this report.

Alternative Minimum Tax (AMT) —The maximum AMT exemption increased from $114,600 to $118,100 for a married couple filing a joint return, from $73,600 to $75,900 for single filers and heads of household, and from $57,300 to $59,050 for a married person filing separately. The income levels at which the AMT exemption began to phase out increased to $539,900 from $523,600 ($1,079,800 from $1,047,200 if married filing jointly or a qualifying surviving spouse). Also, for 2022, the 26% tax rate applied to the first $206,100 ($103,050 if married filing separately) of alternative minimum taxable income. Previously it applied to the first $199,900 ($99,950) of such income.

Child and dependent care credit —The changes implemented by the American Rescue Plan Act of 2021, enacted on March 11, 2021, were not extended. For 2022, the dollar limit on qualifying expenses was $3,000 (previously $8,000 in 2021) for one qualifying person and $6,000 (previously $16,000) for two or more qualifying persons. The percentage of qualifying expenses eligible for the credit was decreased from 50% to 35%, along with the income limit at which the credit began phasing out, $15,000 (previously $125,000 for 2021). Additionally, for taxpayers who received dependent care benefits from their employer, the dollar limit of the exclusion amount decreased for 2022 to $5,000 (previously $10,500). For married employees filing separate returns, the maximum amount decreased to $2,500 (previously $5,250). Also, for 2022 this credit was nonrefundable whereas it was a refundable credit for 2021.

Child tax credit —Under the American Rescue Plan Act of 2021, many changes were made to enhance the child tax credit, however those changes were not extended for 2022. A child must have been under age 17 at the end of 2022 to be a qualifying child, down from 18 in 2021. Depending on modified AGI, a taxpayer received a credit amount of up to $2,000 for a qualifying child down from $3,600 for children under 5 and $3,000 for those older. The amount of the child tax credit that could be claimed as a refundable credit was limited as it was in 2020, except the maximum additional child tax credit amount was increased to $1,500 for each qualifying child. The credit for other dependents remained at $500 and was figured as it was in 2021.

Earned income credit —The maximum amount of the EIC increased for taxpayers with at least one qualifying child, as did the amounts of earned income and investment income an individual could receive and still claim the credit. The maximum credit for taxpayers with no qualifying children fell from

$1,502 to $560. For these taxpayers, earned income and AGI had to be less than $16,480 ($22,610 if married filing jointly) to be eligible for the EIC. Special rules applied if claiming the EIC without a qualifying child in 2021 but did not apply to 2022. For 2022, a taxpayer could claim the EIC without a qualifying child if they were at least age 25 (up from 19 in 2021) but under age 65 (with no upper age limit in 2021). For taxpayers with one qualifying child, the maximum credit increased from $3,618 to $3,733, and, for taxpayers with two qualifying children, the maximum credit increased from $5,980 to $6,164. To be eligible for the credit, a taxpayer’s earned income and AGI had to be less than $43,492 ($49,622 for married filing jointly) for one qualifying child, or less than $49,399 ($55,529 for married filing jointly) for two qualifying children. The maximum credit for taxpayers with three or more qualifying children increased from $6,728 to $6,935. For these taxpayers, earned income and AGI had to be less than $53,057 ($59,187 if married filing jointly) to be eligible for the EIC. The maximum amount of investment income (interest, dividends, and capital gain income) a taxpayer could have and still claim the credit was $10,300 for the year. If a taxpayer was married but didn’t file a joint return, they may still have qualified to claim the EIC if they lived with a qualifying child for more than half the year and lived apart from their spouse for the last 6 months of 2022 or were legally separated under written agreement and did not live in the same household as their spouse. If two taxpayers could claim the same qualifying child, the taxpayer who did not claim the child was able to claim the EIC without a qualifying child.

Health coverage tax credit —The health coverage tax credit was not available after 2021.

Qualified sick and family leave credit —The American Rescue Plan Act of 2021, enacted on March 11, 2021, provided certain self-employed individuals the opportunity to claim credits for up to 10 days of “paid sick leave,” and up to 60 days of “paid family leave,” if they were unable to work or telework due to circumstances related to COVID-19. For 2022, these credits could not be claimed by self-employed taxpayers.

Standard deduction amount —The standard deduction for people who did not itemize deductions on Schedule A of Form 1040 was increased in 2022 for all filers. This amount depended on the taxpayer’s filing status, whether the taxpayer was age 65 or older, or whether the taxpayer was a dependent of another person. For 2022, the standard deduction increased to $25,900 for joint filers, up from $25,100 for 2021. For single filers and married filers filing separately, the deduction amount increased to $12,950, up from $12,550. For heads of households, the deduction was $19,400, up from $18,800.

22

Section 2

Individual Income Tax Returns, 2022

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Individual Income Tax Returns, 2022 Individual Income Tax Returns 2022

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Individual Income Tax Returns, 2022 Individual Income Tax Returns 2022

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Individual Income Tax Returns 2022 Individual Income Tax Returns, 2022

decreasing 18.7%, from 244,000 for 2021 to 198,000 for 2022. Correlated with the large decrease in net capital gains cited above, the net investment income tax showed a decrease for 2022. The amount of this tax fell by 31.3% to $41.0 billion, while the number of returns on which it was applied decreased 1.0%. The average tax rate (total income tax minus refundable credits divided by AGI for all returns) was 13.7% for 2022 (Figure F). All income groups had higher average tax rates for 2022 as opposed to 2021 if AGI was under $200,000. The largest increase in average tax rates between 2021 and 2022, for those income groups with a positive tax rate, was in the $30,000-under-$50,000 income group, an increase of 0.5 percentage points.

In 2022, average tax rates that were calculated incorporating refundable credits were similar to average tax rates without incorporating refundable credits for taxpayers with an AGI of $50,000 or more. However, the rates calculated in these two ways differed for taxpayers with an AGI under $50,000. The greatest disparities in rates were in the $10,000-under-$20,000 AGI class (a 12.3-percentage-point difference) and $1-under$10,000 AGI class (an 11.0-percentage-point difference).

Average tax rates peaked at 27.7% for returns in the AGI class $2 million under $5 million. For the classes above this level, the average tax rate declined to 27.6% and 25.3% for taxpayers with AGI between $5 million and $10 million and AGI of $10 million or more, respectively. The main reason for this decline was that individuals in these classes tended to report a larger percent of their AGI as long-term capital gains (more than short-term losses) and qualified dividends, compared to individuals in the lower AGI classes. This income was taxed at a maximum rate of 20% (23.8% including the net investment tax) as opposed to up to a 37% rate for ordinary income (40.8% including the net investment tax). For example, while individuals reporting AGI of $1.5 million under $2 million averaged 21.4% of their income as capital gains and dividends facing lower rates, this share increased in each succeeding class, reaching 51.5% for those individuals reporting AGI of $10 million or more. More historical data on average tax rates are available in Section 3, Individual Income Tax Rates. In addition, a historical overview of different tax periods is provided there for more perspective.

Affordable Care Act A major tax law change, the implementation of certain provisions of the Affordable Care Act (ACA) (Public Law 111-148), took effect in 2014. The ACA contained comprehensive health insurance reforms and included tax provisions that affected individuals. It also established the premium tax credit (PTC) for taxpayers who enroll in a qualified health plan (QHP) offered through a Marketplace. The PTC provided financial assistance to help pay QHP premiums by reducing the amount of tax owed or providing a refund. The PTC was claimed at the time the taxpayer filed his or her return. The advance premium tax credit (APTC) was a payment during the year to the taxpayer’s insurance provider that paid for part of or all the premiums. A taxpayer’s APTC eligibility was based on the Marketplace’s estimate of the PTC that the taxpayer would be able to claim on his or her tax return. The difference between the APTC that was paid during the year and the final value of the PTC are reconciled on Form 8962, Premium Tax Credit, which is filed with the taxpayer’s return. If the APTC was more than the PTC, the taxpayer had to repay this excess, subject to a limit. If the PTC was more than the APTC, the excess was used to reduce the taxpayer’s tax payment or to increase the taxpayer’s refund.

The total PTC from Form 8962 was taken on 7.9 million returns for 2022 (an increase of 6.1% from 2021), for a total of $54.0 billion (up 3.2%) (Figure G). Also, for 2022, some 8.6 million returns (up 9.9%) reported an APTC on Form 8962, totaling $61.1 billion (up 13.2%). When the PTC and APTC were reconciled, 2.3 million returns (a 46.6% decrease) received a net PTC totaling $2.4 billion (down 34.1%), and 5.1 million returns (up 95.1%) had to repay excess APTCs of $7.0 billion (up 81.3%).

For more 2022 changes in law and Internal Revenue Service administrative changes, see Section 1 of this publication. Section 3 of this publication has more information on income tax rates and the AMT. All the statistics are based on a sample of individual income tax returns (Form 1040 and Form 1040-SR, including electronically filed returns) filed during Calendar Year 2023. Definitions for all items appearing in the tables are in Section 6, and more information on the data sources and limitations can be found in Section 7.

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Individual Income Tax Returns, 2022 Individual Income Tax Returns 2022

Figure F Individual Income Tax Returns: Number of Returns, Adjusted Gross Income, Capital Gains and Dividends, Total Income Tax, and Total Income Tax Minus Refundable Credits, by Size of Adjusted Gross Income, Tax Years 2021 and 2022

[1] Includes the amount of long-term capital gains and qualified dividends.

[2] Refundable credits includes only the portion that is refundable and the part used to offset other taxes.

[3] Includes net premium tax credit, regulated investment company credit, health coverage tax credit, and prior-year returns claiming the refundable prior-year minimum tax credit.

[4] Includes returns with adjusted gross deficit.

[5] Percentage not computed.

[6] Less than $500,000. NOTES: Detail may not add to totals because of rounding. An individual taxpayer may be in one AGI group in one year and in a different AGI group in the following year. The figure does not keep the group of taxpayers in an AGI group fixed and follow this fixed group

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Individual Income Tax Returns 2022 Individual Income Tax Returns, 2022

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Section 3

his section discusses the individual income tax rates and the computation of “total income tax” for Tax Year (TY) 2022. It provides explanations of selected terms and